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FLIPKART INTERNET PVT. LTD. vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

CHAKRADHARI SHARAN SINGH
MADHURESH PRASAD
Pet. Counsel
Tarun Gulati
Sanjay Singh
Shashwat Pratyush
Res. Counsel
P.k. Shahi
Anshuman Singh
Vivek Prasad

Petitioner / Applicant

FLIPKART INTERNET PVT. LTD.
Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Sep 19, 2023
Order No.

Civil Writ Jurisdiction Case No.1848 of 2023 with Civil Writ Jurisdiction Case No. 2291 of 2023, 2606 of 2023

Citation

2023(9) TAXREPLY 8386
Original Order
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ORDER

ORAL JUDGMENT PER: HONOURABLE MR. JUSTICE MADHURESH PRASAD 1 These writ petitions have been considered together, as they involve common questions of law and identical issues and are accordingly being disposed of by the present common judgement and order. 2 The three writ petitioners, while availing the remedy of appeal under Section 107 of the Central Goods and Services Tax (CGST) Act/Bihar Goods and Services Tax (BGST) Act, have resorted to debiting of their respective electronic credit ledger (ECRL) for an amount equal to 10 percent of the remaining amount of tax in dispute arising from the assessment order in relation to which the appeal has been filed. Such sum is required to be deposited, failing which appeal would not be maintainable in terms of sub-Section 6 (b) of Section 107 of the CGST/BGST Act, which reads as follows: "107(6). No appeal shall be filed under sub-section (1), unless the appellant has paid— (a) in full, such part....

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